Yeah, well, personally I'm not a huge fan of Test::More::is_deeply(). And I think I said it in that thread too. Anyway....

A quick look at the two data structures using a proper dumper reveals the problem, as does a cursory review of the code. Your problem is that the code doesnt change the array being pushed into when a new key is found. The following is more or less how I would implement it.

#!/usr/bin/perl -w
use strict;
use warnings;
use Test::More qw(no_plan);
use Data::Dump::Streamer;

my $expected = {
          'SET1' => [
                      [ '0','100','BOOK'],
                      [ '1','150','PENCIL'],
                    ],
          'SET2' => [
                      [ '2','111','ERASER'],
                      [ '2','200','PEN'],
                      [ '0','220','BLACKBOARD'],
                      [ '1','300','CHALK'],
                    ]
        };


my %hoa;
my $key;
while ( <DATA> )
{
    chomp;
    next unless /^\S/;
    if ( /^SET/ ) {
        (undef,$key) = split (/[\s:]+/,$_,2);
    } elsif (/^\d/) {
        my @rec = split(/,/,$_);
        push @{$hoa{$key}}, \@rec;
    }
}

print Dump(\%hoa,$expected)->Names('got','expect')->Out();
Test::More::is_deeply (\%hoa, $expected);


__DATA__
SET: SET1

0,100,BOOK
1,150,PENCIL
====

SET: SET2

2,111,ERASER
2,200,PEN
0,220,BLACKBOARD
1,300,CHALK
====
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